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Accounting and invoicing for dental practices

Insurance and private billing run in the practice software. Beside that come invoices from dental labs, hygiene for self-pay patients, whitening and corporate contracts. Saldiqo records lab invoices, writes invoices for self-pay services and records equipment and material as expenses.

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What comes up for dental practices

Lab invoices

Dentures and bite splints come from the dental lab with their own invoice, which has to be assigned to the patient.

Self-pay services

Prevention, whitening and aesthetic services are paid by the patient. They need an invoice.

Equipment and consumables

Treatment chair, X-ray, sterilisation and consumables are high expenses.

How Saldiqo helps

  • Record lab invoicesRecord purchase invoices with due date and cost centre.
  • Invoice for self-payServices as items with amount and tax note.
  • Record materialReceipts by phone photo.

Typical invoice lines

Examples that often appear on invoices in this industry. You set the prices yourself.

  • Professional teeth cleaning, self-pay
  • Whitening, cosmetic treatment
  • Bite splint, as per lab invoice
  • Patient contribution for dentures
  • Consultation
  • No-show fee

Tax and invoicing in Malta

What applies to invoices in Malta, in short. As of October 2026.

VAT
Rates 18 %, 12 %, 7 % and 5 %. Malta has no zero rate in law. Exports, EU supplies, food and medicines are exempt with credit, which lets you reclaim input VAT. Exempt without credit does not.
Article 11 small undertakings
With up to €35,000 of domestic turnover a year you can be exempt under Article 11. The status ends on the day the limit is passed, and you still register with the VAT department. Saldiqo adds the exemption note and leaves VAT off.
Tax invoice or fiscal receipt
A tax invoice is issued only when the customer gives you a VAT number. Otherwise a fiscal receipt from an approved system is required. Saldiqo writes invoices. It is not a fiscal receipt system, and a Saldiqo PDF does not replace a fiscal receipt.
Invoice timing
Issue the invoice by the 15th of the following month, or when payment arrives if that comes first. Simplified invoices are allowed up to €100.
E-invoicing
There is no mandate. Public bodies accept e-invoices through Peppol (EN 16931). The tax authority plans e-invoicing and real-time reporting but has set no dates, and EU rules apply from 1 July 2030.
VAT returns
Returns are due by the 15th day of the second month after the period, with 7 extra days when you file and pay electronically. Article 11 businesses file a yearly declaration by 15 February. Saldiqo does not file returns.
Record keeping
VAT records for 6 years, income tax records for 9 years and company records for 10 years. Plan for 10 years.
Late payment
Interest on late business payments is 10.40 %, plus €40 compensation between businesses.
Languages
Use Saldiqo in English or Maltese and send invoices in either language.

Frequently asked questions

Does Saldiqo replace billing with insurers?

No. Billing runs through your practice software or billing agency. Saldiqo is for self-pay invoices and expenses.

How do I handle lab invoices?

You record them as an expense with a due date and can assign them to a cost centre.

Do dental practices in Malta have to charge VAT?

If you are registered under Article 10, yes. Small undertakings under Article 11 with domestic turnover of up to €35,000 a year are exempt from charging VAT, but the status ends on the day the limit is passed.

Do dental practices in Malta need a fiscal receipt?

Sales to consumers need a fiscal receipt from an approved fiscal receipt system, and Article 11 businesses use one for all sales. Saldiqo is not such a system. It covers tax invoices to customers who give you their VAT number.

How long should dental practices keep invoices?

VAT records for 6 years, income tax records for 9 years and company records for 10 years, so plan for 10 years. You can store receipts digitally in Saldiqo. The legal duty to keep records stays with you.

Try Saldiqo for free

Write invoices, match payments, collect receipts and send reminders: free and without a trial period.

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As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.